At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN
For the Petitioner: V. Sundareswaran, Advocate. For the Respondents: A.R. Jaya Prathap, Government Advocate (Taxes).
(Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari to call for the records of the first respondent in G.D.No.5577/RS-III/C/2012-13, dated 11.8.2012 and the consequential notice in G.D.No.5577/12-13 dated 31.8.2012 and quash the same as being illegal, arbitrary and contrary to the statutory provisions of the Tamilnadu Value Added Tax Act, 2006.)
1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents.
2. The main contention of the learned counsel for the petitioner is that the goods in question had been detained by the first respondent, based on the reason that, even though the date of delivery had been mentioned, as 4.8.2012, in the Invoice, dated 4.8.2012, relating to the goods in the question, the goods had been transported, only on 11.8.2012. Therefore, the first respondent had passed the impugned Goods Detention Notice, dated 11.8.2012, detaining the goods in question. The first respondent had directed the petitioner to pay a sum of Rs.1,20,255/-, as advance tax and two times compounding fee of Rs.2,40,510/-, for the release of the goods in question and the vehicle carrying the said goods.
3. In view of the submissions made by the learned counsel appearing on behalf of the petitioner and on a perusal of the records available this Court finds it appropriate to direct the first respondent to release the goods in question, covered under invoice, dated 4.8.2012, and the vehicle carrying such goods, on the petitioner furnishing a bank guarantee for a sum of Rs.1,20,255/-, in favour of the second respondent. Thereafter, the authority concerned shall adjudicate the matter and pass appropriate orders thereon, within a
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period of four weeks from the date of receipt of a copy of this order. The writ petition is disposed of, with the above directions. No costs. Consequently, connected miscellaneous petition is closed.